9911796707
TMI Blog2024 (12) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciples of natural justice - HELD THAT:- Admittedly, there is no dispute that the respondent No. 2 Commissioner (Appeals-II) did not give any opportunity of hearing to the petitioner for seeking their say on the three grounds on which the main appeal came to be dismissed, that is non-payment of pre-deposit, application for condonation of delay and board resolution of authorised person. Even the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RA JAIN, JJ. For the Petitioner: Mr. Srisabari Rajan, Ms. Ankita Vashishta, Ms. Chandni Tanna and Mr. Prathamesh Chavan i/by India Law Alliance. For the Respondent No. 3: Mr. Harpreet Kaur a/w Mr. Saransh D. Sonar i/by Mr. Satyaprakash Sharma and Mr. Harshad Shingnapurkar. P.C. (PER JITENDRA JAIN, J.) :- 1. Rule. The Rule is made returnable immediately at the request of and with the consent of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondents on the portal. The petitioner filed the appeal electronically (which was already filed physically) on 11 July 2023. On 14 July 2023 the petitioner filed letter giving details of its filing the appeal physically and as to payment of pre-deposit. 4. On 5 December 2023 and 13 December 2023, representative of the petitioner appeared and made submissions on merits before respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Admittedly, there is no dispute that the respondent No. 2 Commissioner (Appeals-II) did not give any opportunity of hearing to the petitioner for seeking their say on the three grounds on which the main appeal came to be dismissed, that is non-payment of pre-deposit, application for condonation of delay and board resolution of authorised person. Even the order rejecting the application came to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te order. In our view, following said decision, we quash and set aside the impugned Order-in-Appeal dated 28 March 2024 and the rectification order dated 31 July 2024 being contrary to the principles of natural justice. 8. Respondent No. 2 will give the petitioner personal hearing stating grounds of deficiency and give adequate opportunity to the petitioner to rectify the same or to satisfy that n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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